Financial information

Statement of financial accounts, examined by external auditors, are published each year.

The Statements of Accounts set out how the money for the council was spent and raised throughout the year. It also shows a year-end balance sheet that summarises the value of the council’s assets and liabilities.

Councils must produce an annual Statement of Accounts in accordance with legislative requirements and the Code of Practice on Local Authority Accounting in the UK.

Publication of audited Statement of Accounts for the year ended 31 March 2024

The external audit of the Statement of Accounts for North Yorkshire Council for the financial year ending 31 March 2024 was officially completed on 27 February 2025, as per the notices and audit completion report below.  The completed audited accounts, including a disclaimed audit opinion, were published on 28 February 2025. Copies of the audited accounts are also available below.  

Please note that these have been published in accordance with the Accounts and Audit (Amendment) Regulations 2024 (SI 2024/907), which came into force on 30 September 2024 and which changed the deadline by which audited local authority accounts must be published.  The statutory instrument states that for the financial year beginning in 2023, an authority must publish its accountability statements on or before 28 February 2025.

 North Yorkshire Council Statement of Accounts 2023 to 2024 (pdf / 2 MB)
Notice of Completion 2023 to 2024
 Auditors Annual Report 2023 to 2024 (pdf / 620 KB)

Charter Trustees

From 1 April 2023, the new North Yorkshire Council replaced the borough councils in Harrogate and Scarborough. Borough status entitled those councils to have a mayor. In the absence of existing parish councils, charter trustee areas were established for those parts of the two boroughs to protect the historic property and traditions of an area.

Publication of draft unaudited Statement of Accounts for the year ended 31 March 2024

The statements and the notice of public inspection can be found on the following links:

Audited Statement of Accounts approved after 1 April 2023

Statement of Accounts for former North Yorkshire County Council for financial year ended 31 March 2023

The external audit of the Statement of Accounts for the former North Yorkshire County Council for financial year ended 31 March 2023 was officially completed on 18 December 2024 as per the notices and audit certificates below.  The completed audited accounts, including a full audit opinion, were published on the same date. Copies of the audited accounts are also available below.  Please note that these have been published in accordance with the Accounts and Audit (Amendment) Regulations 2024 (SI 2024/907).

Further to regulation 2, paragraph 6 of the Accounts and Audit (Amendment) Regulations 2024, North Yorkshire County Council did not meet the backstop deadline of 13 December 2024 for publishing its financial year 2022 to 2023 accountability statements.

The delay in publishing the financial year 2022 to 2023 accountability statements was due to a lack of capacity at the council’s external auditor, Deloitte LLP, leaving it unable to fulfil its responsibilities and also the exceptional circumstances following Local Government re-organisation from April 2023, bringing together the operations of eight councils.

Statement of Accounts for former Hambleton District Council for each of the financial years between 31 March 2020 and 31 March 2023

The external audit of the Statement of Accounts for the former Hambleton District Council for each of the financial years between 31 March 2020 and 31 March 2023 were officially completed on 13 December 2024 as per the notices and audit certificates below.  Copies of the audited accounts are also available below.  Please note that these have been published in accordance with the Accounts and Audit (Amendment) Regulations 2024 (SI 2024/907).

Statement of Accounts for former Richmondshire District Council for each of the financial years between 31 March 2021 and 31 March 2023

The external audit of the Statement of Accounts for the former Richmondshire District Council for each of the financial years between 31 March 2021 and 31 March 2023 were officially completed on 12 December 2024 as per the notices and audit certificates below. Copies of the audited accounts are also available below.  Please note that these have been published in accordance with the Accounts and Audit (Amendment) Regulations 2024 (SI 2024/907).

Statement of Accounts for former Ryedale District Council for the year ending 31 March 2023

The external audit of the Statement of Accounts for the former Ryedale District Council for the year ending 31 March 2023 was officially completed on 19 November 2024 as per the notice of completion. A copy of the audited accounts is also available.

Statement of Accounts for former Scarborough Borough Council for each of the financial years between 31 March 2016 and 31 March 2023

The external audit of the Statement of Accounts for the former Scarborough Borough Council for each of the financial years between 31 March 2016 and 31 March 2023 were officially completed on 9 December 2024 as per the notices and audit certificates below. Copies of the audited accounts are also available below. Please note that these have been published in accordance with the Accounts and Audit (Amendment) Regulations 2024 (SI 2024/907).

Statement of Accounts for former Selby District Council for the financial year ended 31 March 2023

The external audit of the Statement of Accounts for the former Selby District Council for the financial year ended 31 March 2023 were officially completed on 9 December 2024 as per the notice and audit certificate below. A copy of the audited accounts are also available below.  Please note that these have been published in accordance with the Accounts and Audit (Amendment) Regulations 2024 (SI 2024/907).

Statement of Accounts for former Craven District Council for each of the financial years between 31 March 2022 and 31 March 2023

The external audit of the Statement of Accounts for the former Craven District Council for each of the financial years between 31 March 2022 and 31 March 2023 were officially completed on 11 December 2024 as per the notices and audit certificates below.  Copies of the audited accounts are also available below.  Please note that these have been published in accordance with the Accounts and Audit (Amendment) Regulations 2024 (SI 2024/907).

Statement of Accounts for former Harrogate Borough Council for each of the financial years between 31 March 2022 and 31 March 2023

The external audit of the Statement of Accounts for the former Harrogate Borough Council for each of the financial years between 31 March 2022 and 31 March 2023 were officially completed on 11 December 2024 as per the notices and audit certificates below.  Copies of the audited accounts are also available below.  Please note that these have been published in accordance with the Accounts and Audit (Amendment) Regulations 2024 (SI 2024/907).

Statement of Accounts of former North Yorkshire councils from previous years

Statement of Accounts for all former councils in North Yorkshire for previous financial years can be found on the Data North Yorkshire website if they were approved prior to Local Government Reorganisation on 1 April 2023.

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